https://www.taxtmi.com/caselaws?id=440859 The Tribunal ruled in favor of the appellant, setting aside the revocation of permission and penalty imposed under Section 117 of the Customs Act, 1962. It was determined that the appellant had followed all necessary procedures and permissions for exporting masks to the Philippines Government for COVID-19 relief efforts. The Tribunal concluded that the goods were considered ship stores, making the DGFT Notification regarding prohibited goods irrelevant in this case. en-us Wed, 26 Jul 2023 00:00:00 +0530 Fri, 20 Feb 2026 17:21:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=440859 The Tribunal ruled in favor of the appellant, setting aside the revocation of permission and penalty imposed under Section 117 of the Customs Act, 1962. It was determined that the appellant had followed all necessary procedures and permissions for exporting masks to the Philippines Government for COVID-19 relief efforts. The Tribunal concluded that the goods were considered ship stores, making the DGFT Notification regarding prohibited goods irrelevant in this case. Case-Laws Customs Wed, 26 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=440859